Part of a package of 18 bills to implement a carbon pricing mechanism, the bill imposes a tax on the issue of carbon units issued as a result of an auction, or for a fixed charge, or on a unit shortfall, to the extent that it is a duty of customs.

Part of a package of 18 bills to implement a carbon pricing mechanism, the bill imposes a tax on the issue of carbon units issued as a result of an auction, or for a fixed charge, or on a unit shortfall, to the extent that it is a duty of excise.